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对于具有负外部性的产品与奢侈品,消费税是控制其生产与消费的一种重要方式.建立了由制造商与零售商组成的两层供应链模型,研究了当从量税与从价税相同时,在供应链的不同环节征收消费税,对供应链绩效及国家税收的影响.研究发现,仅采取从量计征的方式征收消费税时,供应链整体绩效及国家税收收入不受消费税征收环节的影响,因此,从控制产品消费量,增加国家税收收入的角度,国家应该采取从价计征或者从价与从量混合计征的方式在下游流通环节征收消费税.
For the negative externalities of products and luxury goods, consumption tax is an important way to control their production and consumption.An established two-tier supply chain model composed of manufacturers and retailers, the study from the amount of tax and ad valorem tax The same time, different aspects of the supply chain consumption tax levied on supply chain performance and national tax revenue.Studies found that only by taking the amount of consumption tax levied mode, the overall performance of the supply chain and the national tax revenue from consumption tax collection link Therefore, from the perspective of controlling the consumption of products and increasing the national tax revenue, the state should adopt the ad valorem accounting or the ad valorem mixed with the amount of consumption tax levy in the downstream circulation.